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SISEMORE v. UNITED STATES

No. 85-5038.

797 F.2d 268 (1986)

Harold N. SISEMORE, and Jacqueline E. Sisemore, Plaintiffs-Appellants, v. UNITED STATES of America and Internal Revenue Service, Defendants-Appellees.

United States Court of Appeals, Sixth Circuit.

Ordered Published May 8, 1986.

Attorney(s) appearing for the Case

Harold N. Sisemore, pro se.

Michael L. Paup, Glenn L. Archer, Jr., Tax Div., Dept. of Justice, Washington, D.C., Carleton D. Powell, Nancy G. Morgan, Michael J. Roach, for defendants-appellees.

Before CONTIE, MILBURN, Circuit Judges, and CELEBREZZE, Senior Circuit Judge.

CONTIE, Circuit Judge.

These two pro se Tennessee taxpayers, who are husband and wife, appeal from a district court judgment dismissing their suit as frivolous and finding them liable for costs and attorney fees in the amount of $130.89 for maintaining their suit in bad faith. Plaintiffs filed their suit in order to seek a refund of the penalty assessed against them under 26 U.S.C. § 6702(a) by the Commissioner of the Internal Revenue Service for their having...

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